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California Franchise Tax Exemption

 

Steps To Getting A California Franchise Tax Exemption

How can I get an exemption from California franchise tax for my nonprofit corporation?

To apply for California tax exemption status, use form FTB 3500, Exemption Application. This is a long detailed form, much like the IRS form 1023. If you have already received your 501c3 status from the IRS, use form FTB 3500A, Submission of Exemption Request.Include your nonprofit articles of incorporation and bylaws with both forms, and your federal determination letter with FTB 3500A.

Does California Franchise Tax Board require annual filings for exempt nonprofits?

Yes, exempt California nonprofits must file FTB 199 (Annual Return) each year by May 15th. If your gross receipts for the year were less than $25,000, you can file the simpler version, FTB 199N online.

How long does it take to receive my California tax-exempt standing?

Approximately 90 days.

Where to Apply:

Mail your completed form FTB 3500, with the needed attached documents, and the $25 application fee to:

EXEMPT ORGANIZATIONS UNIT MS F120
Franchise Tax Board
P.O. Box 1286
Rancho Cordova, CA 95741-1286
Questions:  (916) 845-4171

You may also opt to walk it in to either the:

Sacramento Field Office
3321 Power Inn Road, Suite 250
Sacramento, CA 955826-3893

or the:

Los Angeles Field Office
300 S. Spring Street, Suite 5704
Los Angeles, CA 90013-1265

Additional Resources:

This comprehensive guide to obtaining and maintaining 501c3 status from the IRS includes information on how to prepare your nonprofit to apply for 501c3 status, as well as information about the forms and fees required by the IRS.

This guide overviews and includes the special tax-exempt language a 501c3 nonprofit organization must include as part of its articles of incorporation. 

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